§ 548 Paid tax preparers; required information on returns and claims for refund.

30 DE Code § 548 (2019) (N/A)
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Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.

81 Del. Laws, c. 386, § 3.